Office landlords want Tenants to use their tenant improvement allowances for fixed improvements that may have a residual value. Tenants are reducing the number of enclosed offices and in turn , this lowers tenant improvement costs. Instead, tenants want to use the savings to purchase their furniture and cabling systems. Indeed, in open offices, furniture is becoming a more important determinant of the office layout. Unfortunately for the landlord, furniture is even less likely to have any residual value.